State Taxation of Partnerships Work Group
At its April 2021 meeting, the Uniformity Committee took up a project on state taxation of partnerships based on the
recommendations of the Standing Subcommittee that a work group be established to consider issues affecting sourcing of partnership operating income and gains and losses from the sale of partnership interests; entity level taxation issues including transfer pricing or combined filing; and other administrative and enforcement issues including information reporting and withholding.
Work Group Project page
Model Receipts Sourcing Regulation Review Work Group
At its August 2022 meeting, the Uniformity Committee agreed to undertake a project and form a work group to review its model receipts (sales) sourcing regulations for income apportionment purposes, including special industry regulations and more recently adopted market-based sourcing regulations. The goal of this project is to identify updates, corrections, or conforming changes, to consider issues that may not be sufficiently addressed by existing model regulations, and to make recommendations to the committee for its action.
Work Group Project page
Sales Tax on Digital Products Work Group
At its July 2021 meeting, the Uniformity Committee considered a recommendation from the Standing Subcommittee to begin drafting a white paper on state sales taxation of digital products and the approaches that states might use. The committee asked MTC staff to begin the process by getting input from stakeholders and doing other research. Based on this work, staff prepared a draft outline of the white paper and presented it to the committe in November, 2021. The committee agreed to form a work group discuss the issues identified in that outline as well as any other related issues.
Work Group Project page
Past Uniformity Projects
- Universal Power of Attorney – Review and Discussion
- Model Option for Combined Filing Under Finnigan approach
- P.L. 86-272 Statement of Information
- Wayfair Implementation and Marketplace Facilitator Work Group
- Partnership/RAR Project
- New Project Selection Project
- Model Sales and Use Tax Notice and Reporting Statute (tabled after Wayfair)
- Tax Undercollection Class Action & Tax Overcollection False Claims Act (ended: endorsed ABA model)
- Marketplace Fairness Act Model Uniform Language (tabled)
- Trusts Uniformity Project (tabled in favor of other projects)
- Section 18 Regulatory Project
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